Supreme Court · 2006 INSC 545 · Decided 24 August 2006
Commissioner of Central Excise, Chandigarh v. M/S. Punjab Laminates PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 545 · [2006] SUPP. 5 S.C.R. 264
- Case number
- CIVIL APPEAL No. 3632/2006
- Decided
- 24 August 2006
- Bench
- S.B. SINHA, DALVEER BHANDARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Tariff Act, 1985: Excise duty-Chapter 39 and Sub-heading No. 4823.90-Exemption C Notification No. 135189-CE dated 12.5.1989-Benefit of - Decorative . laminated sheets-Extended period of limitation under S. 11 A of the Central Excise Act-Invoking of--Conditions precedent-Assessee such goods under Chapter 39-But the Revenue contended that such goods should have been D classified under sub-heading No. 4823.90-Manufacturing process disclosed by the assessee when queried by the Revenue-13,85.494 sheets cleared upon giving the benefit of the exemption notification-Excise
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